KI · Oceania · AUD
Kiribati
Tax rates
Income Tax
30%
Top rate, progressive scale
Corporate Tax
35%
Statutory rate
VAT
12.5%
Standard rate
Wealth Tax
0%
Not levied
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2014 national income tax for Kiribati using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| AUD 0 | 0% |
| AUD 5,001 | 20% |
| AUD 15,001 | 25% |
| AUD 30,001 | 30% |
Schedule 1 of the Income Tax Act 2023, resident individual scale, in force since 1 January 2014.
Kiribati taxes resident individuals under Schedule 1 of the Income Tax Act 2023, a progressive scale reaching a top rate of 30% on chargeable income above $30,000; non-resident individuals are taxed at a flat 30%.
Corporate Tax
Kiribati taxes resident companies under a progressive scale reaching a top rate of 35% on chargeable income above $50,000 (20% up to $25,000, 30% from $25,001 to $50,000). Non-resident companies are taxed at a flat 30%.
VAT
VAT is charged on taxable supplies at a standard rate of 12.5%, alongside zero-rated and exempt categories.
In practice
- Filing
VAT registration is mandatory once a business's sales reach the AUD 100,000 threshold; the Tax Office may itself register a business once it discovers the threshold has been reached, and registration may be backdated to the date the threshold was reached. VAT returns and any VAT payable are due within 15 days after the end of each quarter.
Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31- Exemptions
VAT-exempt goods and services include uncooked rice and wheat flour, kerosene, bicycles and bicycle parts, mosquito nets, financial services, precious metals, education, and medical, dental or nursing services, among other items listed in the VAT Act's schedules. Zero-rated supplies include exports, international transport services, and services used outside Kiribati.
Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Value Added Tax (VAT) and Excise: Exemptions and Zero-rated Items · as of 2024-08-19
Wealth Tax
No net wealth tax is levied in Kiribati. The Ministry of Finance and Economic Development's taxation page describes Kiribati's tax system as comprising income tax, business tax, and goods and services tax (GST), administered by the Tarawa Tax Office, with no wealth or net-worth tax mentioned.